2004 (4) TMI 409

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..... . Chacko, Member (J) (Oral)]. There are 4 applications before us, 2 in each of the appeals. One of the 2 applications in each of the appeals is for condonation of the delay involved in the filing of that appeal, and the other application is for waiver of pre-deposit and stay of recovery. The delay in each appeal is to the extent of 131 days. This delay has been explained in the applications. .....

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..... munication of the final orders of the Commissioner (Appeals). The explanation of delay is supported by an affidavit of Shri Rajendra Amrutlal Shah, Proprietor of the appellant-concern. The affidavit says, the delay was neither intentional nor deliberate. Ld. Counsel for the appellants submits that it was thought that relief would be obtained from the High Court. Though these explanations are not v .....

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